Agenda

1. IFRS 15 Revenue from Contracts with Customers (1 hr)

• 5-step model overview and analysis
• Contract modifications and costs
• Amortization and impairment
• Presentation and disclosure

2. IFRS 16 Leases (1hr)

• Definition
• Exemptions
• Lessee and lessor accounting
• Other lease accounting topics

3. IFRS 17 Insurance Contracts (1 hr)

• Identifying an insurance contract
• Separating components from an insurance contract
• Level of aggregation and onerous contracts
• Recognition and derecognition, contract modification
• Reinsurance contracts
• Presentation and disclosures

4. IFRS 9 Financial Instruments (1 hr & 30 min)

• Financial instrument classification
• Recognition and derecognition
• Measurement, impairment and expected credit losses

IFRS 7 Financial Instruments: Disclosures

• Disclosures 

5. European Sustainability Reporting Standards (ESRS) (1 hr & 30 min)

Introduction to ESRSs as mandated by the CSRD. ESRSs will have a significant impact on the scope, volume and granularity of sustainability-related information to be collected and disclosed by companies. 

IFRS S1: General Requirements for Disclosure of Sustainability-related financial information & IFRS S2: Climate-related Disclosures

Introduction to IFRS S1 and S2. The aim is to mandate entities to provide relevant information concerning their sustainability-related risks and opportunities that is useful to the users of the financial statements.

Our Training services include:

• Handouts, including the hard copy presentation, examples, case studies, exercises, and additional notes if applicable.
• Stationery, such as pads, pens, and files.
• Drinks (coffee, tea, etc.), snacks and a buffet lunch.
• A fully equipped training room.
• Certificate of completion.